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Opvattingen van young professionals over technologische vernieuwing in de accountantscontrole 青年专业人员对审计技术创新的态度
MAB Pub Date : 2022-03-14 DOI: 10.5117/mab.96.79316
Auke de Bos, Mohammed Ibn Lkassem
{"title":"Opvattingen van young professionals over technologische vernieuwing in de accountantscontrole","authors":"Auke de Bos, Mohammed Ibn Lkassem","doi":"10.5117/mab.96.79316","DOIUrl":"https://doi.org/10.5117/mab.96.79316","url":null,"abstract":"Technologische innovatie in de accountantscontrole wordt steeds belangrijker. Maar hoe kijken jonge accountants (verder: young professionals) aan tegen ontwikkelingen op het gebied van technologische innovatie en data-analyse? Dit onderzoek bevat de resultaten van een survey onder ruim 100 young professionals. Er is gekozen voor young professionals aangezien zij een grote groep binnen accountantskantoren zijn. Zij hebben invloed op het al dan niet omarmen van veranderingen en zijn de toekomst. De belangrijkste uitkomsten van de survey zijn bovendien ter reactie voorgelegd aan de assurance leaders van zes accountantskantoren met een OOB-vergunning. Dit zijn degenen die daadwerkelijk het stuur voor verandering in handen hebben. Uit het onderzoek blijkt dat technologische innovatie zowel door de young professionals als de assurance leaders belangrijk wordt gevonden. De mate van gebruik van data-analyse verschilt echter per fase van de audit.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45352781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Data-analyse is here to stay 数据分析将继续存在
MAB Pub Date : 2022-03-14 DOI: 10.5117/mab.96.82868
A. Gold, Barbara Majoor
{"title":"Data-analyse is here to stay","authors":"A. Gold, Barbara Majoor","doi":"10.5117/mab.96.82868","DOIUrl":"https://doi.org/10.5117/mab.96.82868","url":null,"abstract":" ","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47107458","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Behavioral challenges to professional skepticism in auditors’ data analytics journey 审计人员在数据分析过程中对专业怀疑的行为挑战
MAB Pub Date : 2022-03-14 DOI: 10.5117/mab.96.78525
Xiaoxing Li
{"title":"Behavioral challenges to professional skepticism in auditors’ data analytics journey","authors":"Xiaoxing Li","doi":"10.5117/mab.96.78525","DOIUrl":"https://doi.org/10.5117/mab.96.78525","url":null,"abstract":"The aims of this paper are to inform audit practice and academia about the potential behavioral challenges to the application of auditors’ professional skepticism when using audit data analytics (ADA) and to discuss future research opportunities. This is accomplished by reviewing relevant audit research and discussing the potential challenges from five perspectives, including auditors’ attitudes toward ADA, data characteristics, anomalies identified by ADA, auditors’ mindsets, and social contexts and interactions involved in ADA practice. Although applying ADA brings many benefits to audit practice, they simultaneously raise many challenges to the application of appropriate levels of auditor professional skepticism. Being aware of and prepared for those potential behavioral challenges is critical to maximize the benefits of ADA to professional skepticism and ultimately audit quality.","PeriodicalId":33800,"journal":{"name":"MAB","volume":"55 11","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41302984","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
Data-analyse in de controlestandaarden; uitdagingen en ontwikkelingen 控制标准中的数据分析；挑战和发展
MAB Pub Date : 2022-03-14 DOI: 10.5117/mab.96.79573
P. Eimers, Remco ter Steege
{"title":"Data-analyse in de controlestandaarden; uitdagingen en ontwikkelingen","authors":"P. Eimers, Remco ter Steege","doi":"10.5117/mab.96.79573","DOIUrl":"https://doi.org/10.5117/mab.96.79573","url":null,"abstract":"Accountants moeten in hun jaarrekeningcontrole voldoen aan de algemeen aanvaarde controlestandaarden. Controlestandaarden1 die de basis vormen voor het werkprogramma van de accountant, geven de noodzakelijke kaders aan. Het omarmen van nieuwe technologie in de controle kan bij de accountant leiden tot onzekerheid over het voldoen aan deze controlestandaarden, die mogelijk niet de snelheid bijhouden van de ontwikkelingen in de praktijk. In de laatste paar jaren hebben deze controlestandaarden data-analyse inmiddels zichtbaar omarmd, hetgeen een belangrijke stimulans is voor accountants om data-analyse verder te integreren in de controleaanpak.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45517421","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Over kwaliteitsborging van datagedreven controlemethodologie 关于数据驱动控制方法的质量保证
MAB Pub Date : 2022-03-14 DOI: 10.5117/mab.96.78556
Joost van Buuren, Wiebren Wijma
{"title":"Over kwaliteitsborging van datagedreven controlemethodologie","authors":"Joost van Buuren, Wiebren Wijma","doi":"10.5117/mab.96.78556","DOIUrl":"https://doi.org/10.5117/mab.96.78556","url":null,"abstract":"Dit artikel geeft een beschouwing over de ontwikkeling van innovaties in de controlemethodologie. Allereerst wordt een literatuuronderzoek uitgevoerd, waarin lessen uit het verleden en het heden aan de orde komen. Vervolgens wordt het Systems engineering management raamwerk beschreven en toegepast op de innovatieprocessen van accountants. Conclusies uit beide analyses zijn dat er meer aandacht moet zijn voor de behoeften van assurance-gebruikers, de theorievormingsfase van de controlemethodologie en de implementatie van het kwaliteitsbeheersingssysteem. Het Systems engineering management raamwerk biedt goede handvatten om de kwaliteit van het innovatieproces en de controlemethodologie te borgen.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43372678","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Toelichting evenwichtige belangenafweging in de jaarverslaggeving 2020 door Nederlandse pensioenfondsen 荷兰养老基金对2020年年度报告中利益平衡的解释
MAB Pub Date : 2021-12-16 DOI: 10.5117/mab.95.75429
Wilfred Kevelam, A. Laning
{"title":"Toelichting evenwichtige belangenafweging in de jaarverslaggeving 2020 door Nederlandse pensioenfondsen","authors":"Wilfred Kevelam, A. Laning","doi":"10.5117/mab.95.75429","DOIUrl":"https://doi.org/10.5117/mab.95.75429","url":null,"abstract":"Besturen van pensioenfondsen zijn op grond van de Pensioenwet verplicht om de belangen van de bij het pensioenfonds betrokken deelnemersgroepen en werkgever(s) evenwichtig af te wegen en hierover verantwoording af te leggen. Het intern toezichthoudend orgaan is belast met het toezien op de evenwichtige belangenafweging door het bestuur. In dit artikel hebben wij de kwaliteit van de verantwoording over de evenwichtige belangenafweging beoordeeld in de jaarverslaggeving over 2020 van vijftig Nederlandse pensioenfondsen. Wij concluderen dat de toelichtingen ten aanzien van de evenwichtigheid van het gevoerde beleid over het algemeen beperkt zijn en daarmee voor verbetering vatbaar. Ook hebben wij op basis van een vereenvoudigd model de mate van evenwichtigheid van het gevoerde beleid inzichtelijk gemaakt. Hieruit blijkt dat zogenoemde herverdelingseffecten tussen de verschillende deelnemersgroepen bij de meeste fondsen beperkt zijn. Er lijkt geen verband te zijn tussen de kwaliteit van de verantwoording over de evenwichtigheid en de mate van deze herverdelingseffecten.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41443666","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating 新冠肺炎期间全球系统重要性银行预期信贷损失的实证结果。布丁的证据就在吃
MAB Pub Date : 2021-12-16 DOI: 10.5117/mab.95.75980
Tristan Brouwer, Job Huttenhuis, Ralph ter Hoeven
{"title":"Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating","authors":"Tristan Brouwer, Job Huttenhuis, Ralph ter Hoeven","doi":"10.5117/mab.95.75980","DOIUrl":"https://doi.org/10.5117/mab.95.75980","url":null,"abstract":"This study examines the provision for credit losses and its disclosures for Global Systemically Important Banks (G-SIBs) in connection to the COVID-19 crisis. We find a profound difference in the increase of the provision for credit losses between banks that report under IFRS and US GAAP. For banks that report under US GAAP, the provision for credit losses more than doubles, while it increases by only 32 percent for banks that report under IFRS. This difference becomes even more striking when considering that the increase for IFRS-reporting banks is partly attributable to increased lending activities. This study further finds that European auditors are more likely to issue a Key Audit Matter (KAM), than auditors of US banks, and that these KAMs specifically relate to COVID-19 in the financial year 2020. Furthermore, IFRS-reporting banks disclose more information on expected credit losses than banks that report under US GAAP. Moreover, we find that European banks disclose relatively more information regarding the impact of COVID-19 than banks reporting under US GAAP.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43651857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Effects of the COVID-19 pandemic on disclosures in passenger airlines’ financial statements COVID-19大流行对客运航空公司财务报表披露的影响
MAB Pub Date : 2021-12-16 DOI: 10.5117/mab.95.75536
Ralph ter Hoeven, Ymke Roosjen
{"title":"Effects of the COVID-19 pandemic on disclosures in passenger airlines’ financial statements","authors":"Ralph ter Hoeven, Ymke Roosjen","doi":"10.5117/mab.95.75536","DOIUrl":"https://doi.org/10.5117/mab.95.75536","url":null,"abstract":"This article analyses the impact of COVID-19 on the disclosures of 24 financial statements of passenger airline companies in Europe (including United Kingdom), North America, China (including Hong Kong), Middle East and South America for financial year 2020. This impact is significant in our research sample as evidenced by a total revenue decrease of 60% compared to previous year. We have examined for specific areas whether the airline companies contribute to transparent reporting and useful information to existing and potential investors, regulators, supportive government bodies and other stakeholders following the COVID-19 pandemic. The areas of our research focus on going concern, rent concessions, significant judgements and estimates, impairments, governmental support and the auditor’s report. Our study shows diversity in the extent of transparency in both financial statements and auditor’s opinions. Good financial practices are included and discussed in this study to further stimulate transparency in corporate reporting.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41587057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Toelichting op Brexit in het financiële verslag 财务报告中对英国退欧的评论
MAB Pub Date : 2021-12-16 DOI: 10.5117/mab.95.76034
Leo van der Tas, P. Dekker
{"title":"Toelichting op Brexit in het financiële verslag","authors":"Leo van der Tas, P. Dekker","doi":"10.5117/mab.95.76034","DOIUrl":"https://doi.org/10.5117/mab.95.76034","url":null,"abstract":"In dit artikel wordt verslag gedaan van een onderzoek naar de effecten van Brexit zoals toegelicht in de jaarverslaggeving 2020 en tussentijdse berichtgeving 2021 van 74 beursfondsen uit het Verenigd Koninkrijk, de Europese Unie en de rest van de wereld. De overgrote meerderheid van de ondernemingen uit het VK heeft een toelichting op Brexit opgenomen, veelal in het bestuursverslag in de toelichting op de risicobeheersing. Van de ondernemingen uit de EU licht de helft het effect van Brexit toe, terwijl ondernemingen buiten Europa dit relatief weinig doen. Slechts een kleine minderheid van de onderzochte ondernemingen heeft een toelichting in de jaarrekening opgenomen en slechts één onderneming heeft het effect gekwantificeerd. Het gerapporteerde (verwachte) effect van Brexit op ondernemingen en hun financiële verslaggeving is zeer beperkt.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43728671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Rapporteren over impact 记者的影响
MAB Pub Date : 2021-12-16 DOI: 10.5117/mab.95.74218
Nancy Kamp-Roelands, M. Looijenga, René P. Orij
{"title":"Rapporteren over impact","authors":"Nancy Kamp-Roelands, M. Looijenga, René P. Orij","doi":"10.5117/mab.95.74218","DOIUrl":"https://doi.org/10.5117/mab.95.74218","url":null,"abstract":"Rapporteren over impact staat centraal in dit artikel, in het bijzonder rapporteren over de koppeling van impact aan concepten als waardecreatie, purpose en Environmental, Social and Governance (ESG) en Sustainable Development Goals (SDGs). Rapportage over niet-financiële informatie is voor een groep ondernemingen verplicht, maar binnen de wettelijke kaders is veel ruimte voor eigen invulling. Dit onderzoek laat zien hoe die eigen invulling gestalte heeft gekregen op het gebied van waardecreatie en impact en wat ‘good practices’ zijn op dit vlak.\u0000 Het laat ook zien dat vrijwel alle ondernemingen proactief over duurzaamheid rapporteren, maar dat een aantal elementen achterblijven in de rapportage, zoals langetermijndoelstellingen, vergelijkbaarheid en balans, de transitie naar een duurzaam bedrijfsmodel en meer en relevantere indicatoren op impact. Een eerste stap is gezet om ten aanzien van ESG naast operationele informatie ook relevante diepgaander strategische informatie te geven.","PeriodicalId":33800,"journal":{"name":"MAB","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41432614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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